Stamp Duty (Appeal) Rules

Stamp Duty Law PUBLISHING DETAILS Rule 1 Stamp Duty Law Pursuant to section 25 of the above Law the following Rules of Court are hereby made. These Rules may be cited as the Stamp Duty (Appeal) Rules. In these Rules — “Law” means the Stamp Duty Law, 1973; “section” means a section of the Law; and section 2 applies. Every notice of motion filed in court by virtue of section 9 shall set forth in concise terms the grounds of appeal and shall be accomplished by — (a) an affidavit in support thereof; and (b) all documents relevant to the assessment together with certified copies thereof. The copy of the notice of motion served upon the Commissioner by virtue of section 9 shall be accompanied by copies of the affidavit and original documents filed under Rule 3. Within fourteen days of the service upon him of the copy of the notice of motion with copies of the accompanying affidavit and documents the Commissioner shall file in court the grounds of assessment and shall serve a copy thereof upon the appellant within two days. Upon filing the grounds of assessment in accordance with Rule 5 the Clerk of the Court shall set down the appeal for hearing and give notice thereof to the parties. Rule 7 There shall be paid in filing the notice of motion a fee of $10.00 in respect of the notice and $2.00 per folio of 72words in respect of every other document filed together therewith. No fee shall be charged for certified copies of documents save in respect of copies or certification effected by the court office. There shall be paid on filing the grounds of appeal a fee of $10.00. Evidence on affidavit or otherwise as the court directs may be adduced for the purpose of arriving at a proper valuation of any property for the purpose of settling ad valorem duty, but not otherwise.

Costs of the hearing and delivery of the court's decision shall be upon an ad valorem basis calculated at 2 per cent of the sum in dispute plus such out of pocket expenses incurred by a successful party as to the court appears reasonable for the purpose of arriving at a property valuation.

Time may be extended by the court for good cause shown. Made the 20th day of September, 1976 L.T.MOODY Judge of the Grand Court.